ARTICLE 3. Voluntary Compliance Initiative Two

Article 3 added by Stats. 2011, Ch. 14, Sec. 21.

§§ 19761–19764 · 4 sections

• § 19761 (a) The Franchise Tax Board shall develop and administer a voluntary compliance initiative for taxpayers subject to Part 10 (commencing with Section 17001) and…
• § 19762 (a) Any taxpayer who meets the requirements of Section 19764 may elect to participate in the voluntary compliance initiative under this article. (b) For…
• § 19763 (a) This article does not apply to violations of this part for which, as of July 31, 2011, any of the following applies: (1) A criminal complaint was filed…
• § 19764 (a) The voluntary compliance initiative described in this article applies to any taxpayer who, during the period from August 1, 2011, to October 31, 2011,…